PRADEEP CH. SAHA Vs. ADDITIONAL COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) TWO several consignments of Clove were imported by the appellants. The first consignment arrived on 12th May, 1993 and the second consignment on 19th May, 1993. So far as the first consignment is concerned the Collector of Customs by his order dated 21st May, 1993 allowed release of the consignment upon imposition the redemption fine. He held as follows : -

(2.) HE therefore imposed a redemption fine of Rs. 6,50,000/ - and Rs. 5,80,000/ - against B/E Nos. 497 and 498 dated 12 -5 -1993 respectively. The first consignment was cleared on that basis. The second consignment was also adjudicated along with the first consignment. It was adjudicated on 15th of June, 1993 by the Additional Collector of Customs. The Additional Collector of Customs in his order dated 15th of June, 1993 observed as follows : -

(3.) IN his said order, the Additional Collector has not given any calculation as to how the redemption fine was imposed in respect of the second consignment.